G.Varadarajan, CHENNAI V. DCIT Central Circle 2(3), CHENNAI

MA 188/CHNY/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4282 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 9 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 25-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ͪवͪवध याͬचका सं / M.A. Nos.185, 186, 187, 188, 189 & 190/CHNY/2019 (arising in I.T.A. Nos. 512, 513, 514, 515, 516 & 517/CHNY/2019) Ǔनधा[रण वष[ / Assessment Years : 2011-12 to 2016-17) Shri G. Varadarajan, No.393, GVR Bhavan, Thiruvottiyur High Road, Chennai – 600 019. PAN : AAEPV 0205C v. The DCIT, Central Circle 2(3), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथȸ कȧ ओर से /Appellant by : Shri K. G. Raghunath, Adv Ĥ×यथȸ कȧ ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl. CIT स ु नवाई कȧ तारȣख/ Date of hearing : 20.05.2022 घोषणा कȧ तारȣख /Date of Pronouncement : 20.05.2022 आदेश /O R D E R PER MAHAVIR SINGH, VP: 1. By way of these six Miscellaneous Applications, the assessee seeks recall of Tribunal order passed in captioned appeals for Assessment Years 2011-12 to 2016-17 common order dated 28.06.2019. All the appeals filed by the revenue have been 2 M.A Nos.185 to 190/CHNY/2019 restored by the bench to the file of Ld. CIT(A) with certain direction and the appeals have been allowed for statistical purposes. However, this order is an ex-parte order qua the assessee. 2. Drawing attention to the petitions, Ld. AR submitted that though the notice of hearing was received through RPAD but since the assessee was 82 years old and facing adverse medical conditions, he could not arrange to hand over the notices to the counsel and accordingly, nobody could attend the hearing. However, non-appearance was not wanton, deliberate but due to circumstances beyond the control of the assessee. In support, the affidavit of the assessee has also been filed to support the arguments. The ld. Sr. DR, on the other hand, submitted that the matter is simply restored back and no prejudice is caused to the assessee. 3. After going through the rival arguments as well as the contents of the miscellaneous applications, we find that there was a reasonable cause for non-appearance by the assessee during hearing of the aforesaid appeals. Therefore, we recall the ex- parte order passed by the Tribunal on 28.06.2019. The quantum 3 M.A Nos.185 to 190/CHNY/2019 appeals shall come up for hearing before ‘C’ Bench on 13.06.2022 as informed to both the sides. Separate notice is dispensed with. 4. In the result, all miscellaneous applications stand allowed. Order pronounced in the open court on 20 th May, 2022 at Chennai. Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 20 th May, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ /Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ )अपील(/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.